Asia · Southeast Asia
Vietnam
Fast-growing, genuinely interesting, and still without a golden visa despite three years of headlines saying otherwise — the talent visas that did launch are narrow and new.
Tax position
- Income tax (top)
- 35% top marginal rate on employment income for tax residents
- Capital gains
- 0.1% of gross sale proceeds on listed securities transfers for individuals; 20% on net gains from unlisted capital contributions; 2% of transfer price on real property
- Wealth tax
- none
- Inheritance tax
- 10% personal income tax on inheritances and gifts above VND 10m, on defined asset classes including securities, capital contributions and real estate
- Special regime
- none of note for individuals; tax residents (183+ days, or with a permanent residence in Vietnam) are taxed on worldwide income
- Territorial
- No — worldwide income taxed
- CFC rules
- No
- Exit tax
- No
- CRS
- Participating
Is Vietnam actually right for your family?
We will tell you if it is not. That is the whole service.